BUSINESS ACITIVITY STATEMENT. Businesses registered for GST use this single form to report their business tax entitlements and obligations, including GST, PAYG instalments, PAYG withholding and FBT instalments. You can offset tax payable against tax credits to arrive at a net amount. The BAS replaces several business tax forms.

Broadband Access Server. A device that provides connectivity between customer-provisioned DSL services and Network Access Provididers; ie it is the interface between Network Access Providers and Network Service Providers.

The bankers acceptance, sometimes known as a Time Draft, is an order to pay a specified amount of money to the person who has accepted a trade bill at a specified date in the future. Bas are drawn on, and accepted by, a bank which assumes the responsibility to make payment on the draft on the day it matures. They are bearer form short term non-interest bearing notes sold at a discount, redeemed by accepting banks for full face value at maturity. See Bills of Exchange.

Building Automation System. A system that optimizes the start-up and performance of HVAC equipment and alarm systems. A BAS greatly increases the interaction between the mechanical subsystems of a building, improves occupant comfort, lowers energy use, and allows off-site building control.

Business Activity Services. An optional BizTalk Server feature that allows business users to configure and interact with business processes and trading partners through a website hosted by Windows SharePoint Services.

l Body Temperature The woman's temperature, taken either orally or rectally, which is used to help determine ovulation Body Mass Index (BMI) Your weight in kilograms divided by your height in metres squared. A normal BMI is between 18.5 and 25